Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Section 75(7) prevents confirmation of an input tax credit demand on a ground not set out in the show-cause notice. Where the notice alleged ineligibility only under section 16(2)(aa), which was inapplicable to the relevant period, adjudication could not instead rely on the separate condition under section 16(2)(c) that suppliers must pay tax to the Government. Mere reproduction of section 16(2)(c), without allegations or supporting facts identifying its breach, does not provide adequate notice. A provision protecting proceedings from formal defects cannot cure this substantive defect in the notice and adjudication process.
Section 75(7) prevents confirmation of an input tax credit demand on a ground not set out in the show-cause notice. Where the notice alleged ineligibility only under section 16(2)(aa), which was inapplicable to the relevant period, adjudication could not instead rely on the separate condition under section 16(2)(c) that suppliers must pay tax to the Government. Mere reproduction of section 16(2)(c), without allegations or supporting facts identifying its breach, does not provide adequate notice. A provision protecting proceedings from formal defects cannot cure this substantive defect in the notice and adjudication process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
